The following is a payroll sheet for Blossom Golf Corporation for the first week of November $2023.$ The El rate is $1\mathrm{.}58\%$ and the

maximum annual deduction per employee is $$889\mathrm{.}54.$ The employer's obligation for $El$ is $1\mathrm{.}4$ times the amount of the employee

deduction. Assume a $15\%$ income tax rate for all employees, and a $5\mathrm{.}45\%$ CPP premium charged to both the employee and employer,

up to an annual maximum of $$3,166\mathrm{.}45$ per employee. Union dues are $1\%$ of earnings. Blossom is a private corporation following ASPE.

$($a$)$

Complete the payroll sheet and prepare the necessary entry to record the payment of the payroll. $($Round answers to $2$ decimal

places, e$.$g$.52\mathrm{.}75.$ Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit

entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$